SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 320: Reporting on an Examination of Controls at a Service Organization – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 320.44: AT-C 320.44 Modified Opinions

What does 320.44 require?

When the auditor disclaims an opinion, the report leaves out any account of the procedures carried out and any description of what a service auditor's engagement involves, since that content could draw attention away from the disclaimer.

Maintained by Gerard BlokdykControl text last updated

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